10-38 ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
Opportunity for hearing before department--Purpose of hearings--Notice to taxpayer.
10-38-2 to 10-38-4. Repealed.
False statement in utility report as petty offense.
Failure of utility to file report as petty offense--Each day as separate offense--Notice
and opportunity to correct defect required on good faith attempt to comply.
Disposition of penalties.
Addition to assessment or tax for failure of utility to make report.
False statement or failure to furnish information concerning utility as misdemeanor.
Action in circuit court for collection of tax, penalties and interest.
Allegation of tax liability--Treasurer's books as prima facie evidence.
Judgment for taxes, penalties and costs.
Defenses in action for collection of taxes--Reassessment ordered by court.
Secretary to redetermine tax when set aside by court.
Information required by secretary for purpose of reassessment.
Notice to taxpayer of time and place of reassessment.
Reassessment as of original assessment date.
10-38-18, 10-38-19. Repealed.
Rate of tax on reassessment--Interest from original delinquency date.
Reassessments subject to laws applicable to original assessment.
General tax laws applicable to collection of special assessments from utilities.
Seizure and advertisement for sale of property of utility delinquent in special
Sale of utility property for special assessment.
Surplus above special assessments and expenses returned to utility--Accounting by
Return to utility of property not sold for want of bidders.
Special assessment collection procedure applicable to past delinquencies.
Notice of valuation of centrally assessed property.
Appeal of valuation of centrally assessed property--Notice of appeal.
De novo appeals of centrally assessed property.
Perfection of appeals of centrally assessed property.
Consolidation of appeals of centrally assessed property.
Circuit court may award attorney fees against unsuccessful appellant.
Supreme Court may award attorney fees against unsuccessful appellant--Exemption
if appellant is state.
Nonparticipation in administrative action not a bar to appeal.